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Keywords: Available-for-sale assets
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2025) 33 (7): 417–442.
Published: 30 May 2025
.... Literature documents earnings management behaviour through realising FVGL on available-for-sale assets in both financial and non-financial firms in countries that allow the recycling of the FVGL on EFAs. Barth et al. (2017) and Dong and Zhang (2018) find that the US banks manage earnings...
